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Income Tax - Highlights / Catch Notes

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Validity of notice u/s 148 - if the reasons recorded, upon being ...

Income Tax

August 30, 2019

Validity of notice u/s 148 - if the reasons recorded, upon being challenged at any stage of proceedings fails to withstand the test of judicial scrutiny, in that eventuality, any assessment framed consequent thereto even taking shelter of ‘No objection’ from the assessee could not save the assessment from being held to be declared void-ab-intio

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